SCHEDULEE+WConsequential provision

PART 2E+WProvision consequential on sections 5 and 6

27E+WIn regulation 12 (rules for determining chargeable amount: early relevant years), in the heading, omit “: early relevant years”.

Commencement Information

I1Sch. para. 27 in force at Royal Assent, see s. 19(1)(c)